ARTICLE 1
Scope of the Agreement
The competent authorities of the Contracting States shall provide assistance through exchange of information that is foreseeably relevant to the administration and enforcement of the respective laws of the Contracting States concerning taxes covered by this Agreement, including information that is foreseeably relevant to the determination, assessment and collection of such taxes, the recovery and enforcement of tax claims, or the investigation or prosecution of criminal tax matters. Information shall be exchanged in accordance with the provisions of this Agreement and shall be treated as confidential in the manner provided in Article 8. The requested Contracting State should take all steps to ensure that any rights and safeguards secured to persons by the laws or administrative practices of the requested Party are not applied in a manner that unduly prevents or delays effective exchange of information.